TAMIL
NADU GENERAL SALES TAX ACT, 1959
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Section| |
Section
Heading |
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01 |
Short
title, extent and commencement |
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02 |
Definition |
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03 |
Levy
of taxes on sales or purchases of goods |
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03-A |
Levy
of Tax on Right to use any goods |
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03-B |
Levy
of tax on the transfer of goods involved in works contract |
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03-C |
Input
tax credit |
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03-D |
Payment
of Tax by Hotels, Restaurants and sweet stalls |
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03-E |
Payment
of Tax by dealers in Jewellery |
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03-F |
Levy
of Tax on Sugarcane |
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03-G |
Payment of tax at compounded rate by printers |
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03-H |
Levy of resale tax |
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03-I |
Levy of surcharge |
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03-J |
Levy of tax on trade mark holder |
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04 |
Tax
in respect of declared goods |
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04-A |
Reimbursement
of refund of tax paid in certain cases |
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04-B |
Special
provision in respect of certain Declared Goods |
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04-C |
Refund
of tax on sales returns |
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04-D |
Refund
of tax on unfructified sale |
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04-E |
Refund
of tax in certain Cases |
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04-F |
Payment
of tax by dealers in rice |
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05 |
Tax
on goods purchased by dealers registered under Central Act
74 of 1956 |
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06 |
Tax
under this Act to be in addition to tax under Central Act
74 of 1956 or any other Law |
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07 |
Payment
of Tax at Compounded Rates |
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07-A |
Levy
of Purchase Tax |
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07-B |
Compounded
rate of taxes for Hotels and Restaurants upto 31.3.1992 |
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07-C |
Payment
of Tax at compounded rates by Works contractor |
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07-D |
Levy
of Tax on Lottery Tickets |
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07-E |
Payment
of tax at compounded rates on Turnover upto Rs.10 lakhs |
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07-F |
Deduction
of tax at source in Works contract |
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08 |
Exemption
from tax |
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09 |
Stage
of levy of taxes in respect of imported and exported goods. |
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10 |
Burden
of Proof |
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11 |
Assessment
of Tax |
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12 |
Procedure
to be followed by the assessing authority |
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12-A |
Assessment
of sales shown in accounts at low prices |
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12-B |
Assessment
of sales in certain cases |
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13 |
Advance
payment of tax |
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13-A |
Dealer
to continue payment for the year of tax (as determined) in
the preceding year under section 13. |
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14 |
Fresh
assessment in certain cases |
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15 |
Assessment
of Legal Representatives |
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16 |
Assessment
of escaped turnover |
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16-A |
Assessment
of turnover not declared under the compounding provisions |
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16-AA |
Assessment
of turnover not declared under section 7-C |
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16-AAA |
Assessment
of draw not declared under section 7-D |
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16-B |
Power
to reduce or waive penalty in certain cases |
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16-C |
Assessment
in cases of price variation |
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16-D |
Constitution of special committee |
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17 |
Power
of Government to notify exemptions and reductions of tax |
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17-A |
Power
of Government to notify deferred payment of tax for new industries,
etc |
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18 |
Liability
to tax of persons not observing restrictions and conditions
notified under section 17 |
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19 |
Liability
of firms |
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19-A |
Liability
to tax of partitioned Hindu family, dissolved firm, etc. |
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19-B |
Liability
to tax private company on winding up |
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20 |
Registration
of Dealer |
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21 |
Procedure
for registration |
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21-A |
Issue
of permit |
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22 |
Collection
of tax by dealer |
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23 |
Levy
of penalty in certain cases |
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24 |
Payment
and recovery of tax |
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24-A |
Transfers
to defraud revenue void |
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25 |
Recovery
of penalty or interest |
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26 |
Further
mode of recovery |
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27 |
Recovery
of tax where business of dealer is transferred |
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27-A |
Rounding
off of turnover, tax, etc |
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28 |
Appointment
of CCT, JC, ADC, DC, AC and CTO. |
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28-A |
Power
to issue clarification by Commissioner of Commercial Taxes |
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29 |
Special
powers of Assistant Commissioner under Revenue Recovery Act |
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30 |
Appellate
Tribunal |
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31 |
Appeal
to the Appellate Assistant Commissioner |
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31-A |
Appeal
to the Appellate Deputy Commissioner |
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32 |
Special
Powers of the Deputy Commissioner |
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33 |
Powers
of revision of Deputy Commissioner |
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34 |
Special
Powers of Joint Commissioner of Commercial Taxes |
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34-A |
Power
to transfer appeals |
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35 |
Powers
of revision by Joint Commissioner of Commercial Taxes |
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36 |
Appeal
to the Appellate Tribunal |
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36-A |
Tribunals
under Articles 323-B of the Constitution for sales tax matters |
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37 |
Appeal
to the Special Tribunal |
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38 |
Revision
by Special Tribunal |
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38-A |
Special
Powers of Revision by Special Tribunal |
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39 |
Constitution
of sales Tax Settlement Commission |
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39-A |
Amendment
of order of assessment etc. |
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39-B |
Production
of Accounts |
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40 |
Maintenance
of upto date, true and correct accounts and records by dealers |
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41 |
Power
to order production of accounts, and powers of entry, inspection
etc. |
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41-A |
Power
to inspect goods delivered to a carrier or a bailee |
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42 |
Establishment
of check post or barrier and inspection of goods |
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43 |
Possession
and submission of certain records by owners, etc., of boats |
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44 |
Possession
and submission of certain records by owners, etc., of goods
vehicle |
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44-A |
Issue
of transit pass |
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45 |
Offences
and Penalties |
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46 |
Composition
of offences |
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47 |
Cognizance
of offences |
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48 |
Assessment,
etc., not to be questioned in prosection |
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49 |
Bar
of certain proceedings |
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50 |
Limitation
for certain suits and prosecutions |
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51 |
Bar
of suits and proceedings to set aside or modify assessments
except as provided in this Act |
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52 |
Appearance
before any authority in proceedings |
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52-A |
Publication
of Information respecting assessees |
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53 |
Power
to make rules |
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54 |
Power
to summon witnesses and production of documents |
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54-A |
Power
to get information |
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55 |
Power
to rectify any error apparent on the face of the record |
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56 |
Omitted |
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57 |
Prohibition
of disclosure of particulars produced before sales tax authorities |
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58 |
Sale
or purchase deemed to have taken place inside the State on
or before 6-9-1955 in certain circumstances |
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59 |
Power
to amend Schedules |
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60 |
Certain
transactions deemed to be first sales or purchases |
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60-A |
Payment
of tax in respect of goods shifted from single point to multi-point |
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60-B |
Payment
of tax in respect of goods shifted from multi-point to single
point. |
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61 |
Repeal |
